Subaru definitely uses the same hardware, but I know their software is different. Even the PCM performs very differently on the dinosaurs, even though they use the same Denso computers as Toyotas - just look into how aggressively Subarus fast idle when cold for an example... how many cars do you know of are programmed to hit fast idle come hell or high water? Most cars will cancel fast idle if you engage a gear, or limit the fast idle throttle, but the Subaru will send it if you try to keep the RPM below fast idle when cold. Also the "clear flood start" feature that deliberately doesn't fire the injectors when you put your foot to the floor when starting the engine.